2026 U.S. pay stub requirements.

Not established in the reviewed official sources.

Not established in the reviewed official sources.

Use the applicable federal/state payroll-record rule; no state-specific pay-statement retention rule confirmed.

Rate; gross and net wages; pay-period dates; federal/FICA/Alaska ESC deductions; board/lodging; advances; straight-time and overtime hours; other authorized deductions; sick leave used and balance.

Written or electronic permitted.

Payroll records at least 3 years; wage-computation basis records generally 2 years.

Earnings and withholdings; further fields may arise under other law.

Written or electronic permitted for covered payment methods.

Minimum-wage and earned-paid-sick-time payroll records: 4 years under §23-364.

Not established in the reviewed official sources.

Not established in the reviewed official sources.

Payroll records required under state rules; a precise state-specific retention period was not established in the reviewed sources; consult the cited current authority.

Gross wages; total hours for nonexempt employees; piece-rate units/rates; deductions; net wages; pay-period dates; employee name/identifier; employer legal name/address; hourly rates and hours at each rate.

Electronic delivery may be used only if employees can access the information and convert it to a hard copy; confirm implementation details before relying on the summary.

Copy of statement or record of deductions: at least 3 years.

Employee and employer names; gross wages; withholdings/deductions; net wages; pay-period dates; hours and rates where applicable; other items specified by current rule.

Electronic statements may be used; employee access/retention details require rule-level confirmation before public simplification.

At least 3 years.

Hours worked; wages earned; deductions.

Electronic records are permitted only with employee access and a means to print.

Covered wage records must generally be preserved for at least 3 years.

Wages due; pay period; separately specified deductions; total hours for hourly employees.

Electronic permitted if retainable; employee may request a written separate slip.

At least 3 years.

Payment date; gross wages; deductions and additions, including tips; net wages; hours worked; tip declaration where applicable.

Electronic implementation details require additional official-source confirmation.

3 years, or longer if the prevailing federal standard is longer.

Sector-specific fields exist for covered labor pools.

Sector-specific only in reviewed authority.

No general state pay-statement retention rule confirmed; federal and tax rules may apply.

Not established in the reviewed official sources.

Not established in the reviewed official sources.

Federal and tax recordkeeping rules may apply; no state pay-statement retention rule confirmed.

Total hours; regular and overtime hours; straight-time and overtime compensation; additions/deductions; total wages; pay date/pay period and other prescribed information.

Electronic statements require the employee’s written authorization, retrieval instructions, access to printing equipment, and the ability to cancel the arrangement.

Electronic pay statements and employee payroll records must generally be retained for at least 6 years.

Deductions made from wages.

The statute/guidance specifies a written statement.

Employee payroll records should be retained for at least 3 years under the current Idaho DOL employer guide.

Hours; rate; overtime pay and overtime hours; gross wages; deductions; year-to-date wages and deductions.

Electronic delivery and access mechanics are governed by the current Act/rules; extract request limits and delivery methods in additional source review.

At least 3 years under the 2025 pay-stub amendments.

Hours worked; wages paid; deductions made.

Electronic delivery specifics not established in the reviewed official sources.

At least 3 years under applicable wage records rule; confirm precise authority in additional source review.

Hours worked; wages earned; deductions; additional statutory items and exemptions as applicable.

May be mailed, securely transmitted electronically, made available at work, or made electronically viewable; electronic method must allow unrestricted printing.

3 calendar years.

Itemized deductions.

Form not specified in reviewed section.

Exact period needs additional records review.

Amount of each deduction and general purpose.

Electronic statement permitted; employer must provide access to a computer and printer for review/printing.

General wage/hour records at least 1 year under KRS 337.320.

Not established in the reviewed official sources.

Not established in the reviewed official sources.

No statement-specific state period confirmed; federal/tax rules may apply.

Pay-period date; hours; total earnings; itemized deductions.

Electronic permitted; employee must have ready access and be able to print without cost.

At least 3 years.

Employer registered name/address/phone; pay date; pay-period dates; hours for nonexempt employees; rates; gross/net; amount and name of deductions; additional bases of pay; piece-rate details.

Physical or online statement permitted by statute.

At least 3 years under §3-424.

Employer and employee names; date; hours worked; hourly rate; deductions or increases for the pay period.

Electronic-delivery implementation is not explicit in the reviewed statutory text; current agency guidance should be consulted for electronic-delivery implementation.

General minimum-wage records at least 3 years.

Hours worked; gross wages; pay period; itemized deductions.

Electronic-delivery specifics need additional official-source review.

Records required by MCL §408.479 must be maintained for at least 3 years.

Employee; pay rates/bases; allowances; hours unless exempt; gross; deductions; specified leave deductions/contributions; net; pay-period end; employer names/address/phone.

Written or electronic; electronic users must get employer-computer access to review/print; paper must be provided on 24-hour notice and thereafter.

Electronic statements available for review/printing for 3 years; other records rules may also apply.

Not established in the reviewed official sources.

Not established in the reviewed official sources.

No statement-specific state period confirmed; federal/tax rules may apply.

Total deductions for the period.

May be part of check/draft/voucher or separate.

Exact period not established in the reviewed section.

Itemized deductions, or an affirmative no-deductions statement.

Form details need additional official-source review.

Exact period needs additional official-source review.

Wages earned and deductions made; use the cited Nebraska authority to confirm the exact subsection wording.

Print or electronic format permitted.

A precise state-specific retention period was not established in the reviewed sources; consult the cited current authority.

Gross wage/salary; deductions; net wages; hours per day; payment date and other record fields.

Response form not established in the reviewed official sources in the reviewed official sources.

2 years under NRS 608.115.

Deductions made under RSA 275:48.

Form details not specified in reviewed section.

Wage and hour records: 3 years.

Deductions; for covered larger employers: gross/net, rate, and hours where relevant.

Electronic implementation details need additional agency-source review.

Exact period needs additional official-source review.

Day-laborer name; time; rate; deductions and payment detail under the sector rule.

Sector rule permits an itemized statement; broader electronic/printing rule not confirmed.

General statement-retention period unresolved.

Work dates; employee and employer names; employer address/phone; rates and bases; gross; deductions; allowances; applicable overtime, spread-of-hours, piece-rate and benefit details.

Electronic delivery may be used if the employee can access and print; confirm current agency implementation guidance.

Wage records generally 6 years.

Itemized deductions.

Form/electronic details need additional regulation review.

Payroll records generally 3 years under state regulation; the precise supporting citation should be confirmed in the linked current authority.

Not established in the reviewed official sources.

Not established in the reviewed official sources.

No statement-specific period established in reviewed chapter.

Employee name/address; employer name; gross and net; each addition/deduction amount and purpose; pay date and period; hourly hours/rate/overtime hours.

Written or electronic statement, or access to one.

No statement-specific retention term in §4113.14; apply other payroll/tax rules as applicable.

Itemized deductions; use the current cited Oklahoma authority to confirm the exact amended text.

Paper or electronic pay stubs are accepted under current Oklahoma Department of Labor guidance.

Exact period needs additional official-source review.

Pay date/pay-period dates; employee and employer names/address/business registry number; rate(s); gross/net; hours; piece-rate data; deductions; allowances; other statutory items.

Electronic statement only with express employee agreement and ability to print or store it at the time received; paper remains required absent agreement.

Time records must generally be retained for 2 years and payroll records for 3 years. BOLI notes that employers may retain records longer because some wage or contract claims have a 6-year limitation period.

Hours worked; rates paid; gross wages; minimum-wage allowances, if any; deductions; net wages.

No separate electronic-delivery condition was identified in the reviewed section.

Covered payroll records must generally be preserved for 3 years from the date of the last entry.

Hours worked unless exempt; deductions and explanation; commercial-construction rate information where applicable.

Electronic-delivery details not established in the reviewed section.

Employment records under Chapter 28-14 must generally be retained for at least 3 years after entry.

Gross pay and deductions.

Electronic-delivery specifics need additional official-source review.

3 years.

Not established in the reviewed official sources.

Not established in the reviewed official sources.

No statement-specific state period confirmed; federal/tax rules may apply.

Not established in the reviewed official sources.

Not established in the reviewed official sources.

No statement-specific state period confirmed; federal/tax rules may apply.

Enough information to determine gross and net pay and deductions under applicable Texas law; use the cited Texas authority to confirm the exact fields that apply to the covered worker.

Written statement for covered workers; electronic implementation not established in the reviewed official sources.

FLSA records generally 3 years; Texas unemployment-tax records generally 4 years; identify which rule applies to each public field.

Amount of each deduction.

Form/electronic details not established in the reviewed official sources.

Hourly/daily time-and-wage records: at least 1 year; longer sector rules may apply.

Not published while primary-source verification is in progress.

Not published while primary-source verification is in progress.

Not published while primary-source verification is in progress.

Employer name/address; hours for hourly and certain salaried employees; rate; gross; deductions and purposes; enough information to calculate gross and net.

Paystub or online accounting permitted.

At least 3 years.

Pay basis; rate(s); gross wages; all deductions; pay-period dates; payment date.

Electronic permitted if employee can receive and copy it on payday; if not, employer must provide a written statement on payday.

At least 3 years.

Itemized deductions.

Form/electronic details need additional official-source review.

Records period is governed by statute/regulation; exact applicable period needs additional source confirmation.

Deductions from wages.

Reviewed statute contemplates paper/check accompaniment; electronic equivalence requires agency confirmation.

Exact period needs additional official-source review.

Itemized deductions.

Computerized payroll may be addressed by rule; exact current electronic text needs additional official-source confirmation.

Exact period needs additional official-source review.